2025:JHHC:13092-DB 1 IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P.(T) No. 1311 of 2024 M/s Rahman Sales, having its office at Church Road, Near Vikrant Chowk, Lower Bazar, Ranchi, through its proprietor Matiur Rahman, S/o Late Shakilur Rahman, R/o H. No. 100, Church Road, Lower Bazar, Ranchi ... … Petitioner Versus 1. The State of Jharkhand, through the Secretary-cum- Commissioner, State Tax Department, Ranchi 2. Joint Commissioner of State Tax (Administration), Ranchi East Circle, Ranchi 3. Deputy Commissioner of State Tax, Ranchi East Circle, Ranchi 4. State Tax Officer, Ranchi East Circle, Ranchi … … Respondents ----- CORAM: HON’BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE RAJESH SHANKAR ----- For the Petitioner : Mr. Zaid Imam, Advocate Mr. Rameezul Abdin, Advocate For the Respondents : Mr. Ashok Kumar Yadav, Sr. SC-II Mr. Aditya Kumar, AC to Sr. SC-I ----- 08/01.05.2025 The issue raised in this writ petition is covered by the order pronounced today in W.P.(T) No. 1309 of 2024. 2. Since the facts in both cases are identical, therefore, this writ petition is also allowed for the reasons assigned in W.P.(T) No. 1309 of 2024. 3. Accordingly, the order as contained in Form GST DRC- 07 dated 14.03.2019 issued by the 4th respondent as well as the consequential proceedings are also set-aside and the matter is remitted back to the said respondent for fresh consideration as in the order passed in W.P.(T) No. 1309 of 2024. (M. S. Ramachandra Rao, C.J.) (Rajesh Shankar, J.) Satish/Manish